The evidence of Dr Abduvalieva was that there was no overlap between the guests at the awards ceremony and customers or intended customers of the Academy.
We find quite clearly that the awards ceremony was not directly or indirectly linked to the taxable supplies made or intended to be made by the company, and therefore that the input tax related to the ceremony should not be allowed.
Source: bailii.org
Latest Posts in "United Kingdom"
- Property TOGCs Under the Microscope: Navigating VAT Conditions and HMRC Expectations
- Fintua Sponsors Indirect Taxes Annual Conference 2025 in London (Nov 12)
- VAT Hike Would Cause Biggest Economic Damage, Leading Economists Warn Chancellor
- HMRC Clarifies VAT Treatment of Overage Payments on Land Sales
- VAT Error Correction: Amending Returns, Claiming Refunds, and Avoiding Penalties
